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Related Person - GST Ready Reckoner - GSTExtract ..... ch persons are employer and employee; (iv) any person directly or indirectly owns, controls or holds 25% or more of the outstanding voting stock or shares of both of them; (v) one of them directly or indirectly controls the other; (vi) both of them a ..... x x x x x Extracts x x x x x Related Person - GST Ready Reckoner - GST x x x x x Extracts x x x x x ..... onaire, howsoever described, of the other, shall be deemed to be related (b) the term “person” also includes legal persons; (c) persons who are associated in the business of one another in that one is the sole agent or sole distributor or ..... x x x x x Extracts x x x x x Related Person - GST Ready Reckoner - GST x x x x x Extracts x x x x x
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